Taxes on income, profits and capital gains in Botswana

Botswana: Taxes on income, profits and capital gains was 40.7% in 2023. ▼ Falling

Latest (2023)
40.7%
Change on year
down 20.3%
World rank
59th
of 153 countries
All-time high
71.7%
in 1990
All-time low
33.5%
in 2012
Years of data
25
1990–2023

Taxes on income, profits and capital gains in Botswana, 1990–2023

0204060801990200620231990: 71.7 % of total taxes1991: 58.5 % of total taxes1992: 53.3 % of total taxes1993: 59.3 % of total taxes1994: 60.6 % of total taxes1995: 51.3 % of total taxes1996: 51.3 % of total taxes2006: 43.2 % of total taxes2007: 36.7 % of total taxes2008: 39.4 % of total taxes2009: 39.5 % of total taxes2010: 45.7 % of total taxes2011: 45.3 % of total taxes2012: 33.5 % of total taxes2013: 42.6 % of total taxes2014: 42.2 % of total taxes2015: 38.3 % of total taxes2016: 47.2 % of total taxes2017: 34.5 % of total taxes2018: 39.9 % of total taxes2019: 40.4 % of total taxes2020: 35.2 % of total taxes2021: 44.2 % of total taxes2022: 51.1 % of total taxes2023: 40.7 % of total taxes

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of total taxes.

Analysis

The most recent figure for taxes on income, profits and capital gains in Botswana is 40.7%, measured in 2023.

Compared with earlier readings it is down 20.3% on the previous year and down 4.5% over ten years.

Over the whole period, taxes on income, profits and capital gains in Botswana peaked at 71.7% in 1990 and was at its lowest, 33.5%, in 2012.

That places Botswana 59th out of 153 countries with data for 2023, putting it in the middle of the range.

The long-run direction has been consistently falling across the 25 years of available data.

Taxes on income, profits and capital gains in Botswana, year by year

Annual values for Taxes on income, profits and capital gains (% of total taxes) in Botswana, 1990 to 2023.
Year % of total taxes Change
1990 71.7%
1991 58.5% -18.5%
1992 53.3% -8.9%
1993 59.3% +11.3%
1994 60.6% +2.3%
1995 51.3% -15.5%
1996 51.3% -0.0%
2006 43.2% -15.7%
2007 36.7% -15.0%
2008 39.4% +7.3%
2009 39.5% +0.3%
2010 45.7% +15.6%
2011 45.3% -0.8%
2012 33.5% -26.0%
2013 42.6% +27.1%
2014 42.2% -0.9%
2015 38.3% -9.3%
2016 47.2% +23.3%
2017 34.5% -26.8%
2018 39.9% +15.6%
2019 40.4% +1.3%
2020 35.2% -13.0%
2021 44.2% +25.6%
2022 51.1% +15.6%
2023 40.7% -20.3%

Botswana compared with similar countries

  • Botswana's 40.7% is above the median for upper middle income countries, which is 37.1%, 1.1× the median. (48 countries reporting)
  • Botswana's 40.7% is above the median for Sub-Saharan Africa, which is 33.6%, 1.2× the median. (35 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1990s 58.0% 51.3% 71.7% 7
2000s 39.7% 36.7% 43.2% 4
2010s 41.0% 33.5% 47.2% 10
2020s 42.8% 35.2% 51.1% 4

Countries ranked near Botswana

  1. 56 Portugal 42.3% compare
  2. 57 Slovakia 41.8% compare
  3. 58 Tunisia 40.8% compare
  4. 60 Mali 40.7% compare
  5. 61 Philippines 40.3% compare
  6. 62 El Salvador 40.2% compare

See the full ranking of 153 places →

More public sector data for Botswana

All data for Botswana →

Frequently asked questions

What is taxes on income, profits and capital gains in Botswana?
Taxes on income, profits and capital gains in Botswana was 40.7% in 2023, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Botswana?
The highest recorded value was 71.7% in 1990.
What is the lowest taxes on income, profits and capital gains recorded in Botswana?
The lowest recorded value was 33.5% in 2012.
How does Botswana rank for taxes on income, profits and capital gains?
Botswana ranks 59th out of 153 countries with data for 2023.
Is taxes on income, profits and capital gains rising or falling in Botswana?
Over the last ten years it is down 4.5%. The long-run trend across the full record is falling.
Where does this Botswana data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of total taxes). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Botswana. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 17 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-total-taxes/botswana/

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About this data

Indicator
Taxes on income, profits and capital gains (% of total taxes)
Unit
% of total taxes
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
153 places, 4,584 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.